# 国税通則法 / Act on General Rules for National Taxes — 第八条 (Article 8) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-8. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号 - English title "Act on General Rules for National Taxes": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第八条 (Article 8)（国税の連帯納付義務についての民法の準用） — address `art-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-8 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第八条（国税の連帯納付義務についての民法の準用） — Application Mutatis Mutandis of the Civil Code to the Joint and Several Obligation to Pay National Tax caption: machine translation, not official art-8 · https://japanlaw.org/en/national-tax-general-rules-act/art-8 · https://japanlaw.org/l/337AC0000000066/art-8 **第一項** 国税に関する法律の規定により国税を連帯して納付する義務については、民法第四百三十六条、第四百三十七条及び第四百四十一条から第四百四十五条まで（連帯債務の効力等）の規定を準用する。 art-8/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-8/par-1 · https://japanlaw.org/l/337AC0000000066/art-8/par-1 The provisions of Articles 436, 437 and 441 through 445 (Effect of Joint and Several Obligations, etc.) of the Civil Code apply mutatis mutandis to the obligation to jointly and severally pay national tax under the provisions of national tax laws. machine translation, not official --- ## Cites - art-8/par-1: 民法第四百三十六条 → 民法 第四百三十六条 (Article 436), art-436 — https://japanlaw.org/en/civil-code/art-436 · https://japanlaw.org/l/129AC0000000089/art-436 - art-8/par-1: 第四百三十七条 → 民法 第四百三十七条 (Article 437), art-437 — https://japanlaw.org/en/civil-code/art-437 · https://japanlaw.org/l/129AC0000000089/art-437 - art-8/par-1: 第四百四十一条から第四百四十五条まで → 民法 第四百四十一条 (Article 441), art-441 — https://japanlaw.org/en/civil-code/art-441 · https://japanlaw.org/l/129AC0000000089/art-441 - art-8/par-1: 第四百四十一条から第四百四十五条まで → 民法 第四百四十二条 (Article 442), art-442 — https://japanlaw.org/en/civil-code/art-442 · https://japanlaw.org/l/129AC0000000089/art-442 - art-8/par-1: 第四百四十一条から第四百四十五条まで → 民法 第四百四十三条 (Article 443), art-443 — https://japanlaw.org/en/civil-code/art-443 · https://japanlaw.org/l/129AC0000000089/art-443 - art-8/par-1: 第四百四十一条から第四百四十五条まで → 民法 第四百四十四条 (Article 444), art-444 — https://japanlaw.org/en/civil-code/art-444 · https://japanlaw.org/l/129AC0000000089/art-444 - art-8/par-1: 第四百四十一条から第四百四十五条まで → 民法 第四百四十五条 (Article 445), art-445 — https://japanlaw.org/en/civil-code/art-445 · https://japanlaw.org/l/129AC0000000089/art-445 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-001, translated 2026-09-18 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18